SURAT EXIM PVT. LTD. - 3.imimg.com · 75 Solar Rate of Depreciation Applicable from AY 2006-07 onwards ... SACHIN SURAT - 394 230 ... DC Street Light Fixture DC Flood Light Solar

75 Solar Rate of Depreciation Applicable from AY 2006-07 onwards

BLOCK OF ASSETS

AYs

2003-04

to

2005-06

AYs

2006-07

onwards

F. Burners: to 2005-06

(a) 0 to 10 per cent excess air burners

(b) Emulsion burners 80 80

(c) Burners using air with high pre-heat temperature (above 300°C)

G. Other equipment:

(a) Wet air oxidation equipment for recovery of chemicals and heat

(b) Mechanical vapour recompressors

(c) Thin film evaporators

(d) Automatic micro-processor based load demand controllers 80 80

(e) Coal based producer gas plants

(f) Fluid drives and fluid couplings

(g) Turbo charges/super-charges

(h) Sealed radiation sources for radiation processing plants

f.(x) Gas cylinders including valves and regulators 80 60

(xi) Glass manufacturing concerns - Direct fire glass melting furnaces 80 60

g.(xii) Mineral oil concerns:

(a) Plant used in field operations (above ground) distribution - Return-

able packages

(b) Plant used in field operations (below ground), but not including 80 60

kerbside pumps including underground tanks and fittings used in

field operations (distribution) by mineral oil concerns

(xiii) Renewal energy devices being—

(a) Flat plate solar collectors

(b) Concentrating and pipe type solar collectors

(c) Solar cookers

(d) Solar water heaters and systems

(e) Air/gas/fluid heating systems

(f) Solar crop driers and systems

(g) Solar refrigeration, cold storages and air-conditioning systems

(h) Solar steels and desalination systems

(i) Solar power generating systems

(j) Solar pumps based on solar-thermal and solar-photovoltaic

conversion

(k) Solar-photovoltaic modules and panels for water pumping and

other applications 80 80

(l) Windmills and any specially designed devices which run on wind-

mills

(m) Any special devices including electric generators and pumps run-

ning on wind energy

(n) Biogas plant and biogas engines

(o) Electrically operated vehicles including battery powered or fuel-cell

powered vehicles

(p) Agricultural and municipal waste conversion devices producing

energy

(q) Equipment for utilising ocean waste and thermal energy

(r) Machinery and plant used in the manufacture of any of the above

sub-items

f. Mere fact that assessee sold some cylinders during the previous year will not convert the cylinders into stock-in-trade. The cylinders

must be capable of containing gas, and there is no requirement that the cylinders must be filled with gas - Chawla Architects &

Consultants (P.) Ltd. v. Asstt. CIT [1995] 54 ITD 330 (Bom.). g. Petroleum company distributing gas for cooking purpose is a ‘mineral oil concern’—CIT v. Burmah Shell Oil Storage & Distribution

Co. of India Ltd. [1978] 115 ITR 891 (Cal.); Vegetable oil is not a ‘mineral oil’ - CIT v. Distillers Trading Corporation Ltd. [1982] 137

ITR 894 (Delhi).

SURAT EXIM PVT. LTD. OFFICE: FACTORY:

2030, JASH TEXTILE MARKET, PLOT NO. 146 / A, SSEZ

RING ROAD, SURAT-395 002, (GUJ.) SACHIN SURAT - 394 230 (GUJ.)

PH: 0261- 2336667 E- Mail: [email protected] Mo. 9227455399

www.suratexim.com E- Mail: [email protected] www.suratexim.co.in

SOLAR PRODUCTS

Become our Member/Dealer to get Special Privilege

Solar Garden Light Solar Lantern Solar Torch Solar Street Light

(` 299 – 8499) (` 849 – 1639) (` 349 – 1299) (` 11499 - 52999)

Solar Wall Mount Fan Solar DC Table Fan Solar Ceiling Fan Solar Pedestal Fan

(` 999) (` 1099 – 5099) (` 2849 – 5849) (` 1599)

Solar Panel Solar Charge Controller Solar Tubular Battery Grid Inverter

(2W – 300W) (` 449 - 42222) (` 3339 - 11439) (1KVA – 7.5KVA)






Solar Inverter Solar Cap Solar Mobile Charger Solar TV System

(1KVA – 7.5KVA) (` 259) (` 549) (` 11999)

Solar Power Plant Solar Home System Solar Generator Wind Mill

(1MW – 500MW) (` 4599 – 1Cr.) (100W – 100KW) (` 1Lac – 10 Cr.)

1.5 Ton Solar AC Solar Agriculture Sprayer Solar Fridge/ Freezer Solar Cooler

(` 3.5 Lacs) (` 6599 - 7799) (10Ltr – 220Ltr) (` 9999)






3W, 5W& 7W DC LED Bulb 18W & 36W DC Tubelight 3W,4.5W,6W,9W,12W,18W DC/AC LED Tubelight

(` 299, 459 & 659) (` 799 & 999) (` 349, 599, 699, 999, 1499 & 1699)

DC Street Light Fixture DC Flood Light Solar Mini Generator DC Lari / Hawker Light

(` 1999 – 8999) (` 2999 – 9999) (` 1699 – 5999) (` 249 - 299)

Solar Box Cooker Solar Parabolic Cooker 12V DC Mini Fan Solar Convertor

(` 3199 – 9999) (` 3199 – 9999) (` 729 – 1199) (` 1349 – 2049)






Panel Mounting Structure Solar Submersible Pump Solar Surface Pump B: 27" & S: 12" (DC to DC: 1HP - 5HP & DC to AC: 3HP - 20HP) (0.25HP – 3HP)

(` 777 - ` 999) (` 0.75 Lacs to ` 4.20 Lacs) (` 0.75 Lacs to ` 2 Lacs)

Evacuated Tube Collectors Solar Water Heater Flat Plate Collectors Solar Water Heater

Capacity: 100Ltr - 500Ltr (` 12,879 - 53,349) Capacity: 125Ltr - 1000Ltr (` 21,889 - 105,929)

NON - SOLAR PRODUCTS

3W, 5W & 7WAC LED Bulb 1.8 Ltr. Rice Cooker Hot & Cold Water Dispenser 16″ Mist Fan

(` 299, 459 & 659) (` 1199) (` 5799 - 5999) (` 6599)

Documents

SURAT EXIM PVT. LTD. - 3.imimg.com · 75 Solar Rate of Depreciation Applicable from AY 2006-07 onwards ... SACHIN SURAT - 394 230 ... DC Street Light Fixture DC Flood Light Solar